This study was carried out to examine how dietary protein and calcium levels in rats fed fat-enriched diet affect the total lipid and cholesterol contents of blood and tissues. Male Sprauge-Dawley rats weighing approximately 200g were fed six purified diets which contained 18%(w/w) beef tallow, 1% (w/w) cholesterol, two source of protein, casein or isolated soy protein (ISP) and three levels of dietary calcium, 0.1%, 0.4% and 1.0%, first, for four weeks, and second, for eight weeks. The contents of the total lipid, cholesterol and triglyceride in blood, liver, heart and feces were determined. After four weeks feeding serum lipid and cholesterol concentrations significantly decreased in rats fed 1.0% (w/w) level calcium, regardless of dietrary protein sources. After eight weeks, these concentrations were significantly lower in the rats fed soy protein than in casein-fed rats. As dietary calcium level increased serum and tissue lipid and cholesterol contents were decreased and fecal lipid excretion increased. It is concluded that hypolipidemic and/or hypocholesterolemic effects of soy protein and calcium were partly due to decrease in lipid absorption.